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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya Jurnal Ilmiah Akuntansi Manajemen DIDAKTIKA : Jurnal Kependidikan Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Iqtisaduna Islamic Accounting and Finance Review Journal of Economic Education and Entrepreneurship Studies JICS : Journal Of International Community Service At Tawazun Jurnal ekonomi Islam Issues in Mathematics Educations (IMED) Study of Scientific and Behavioral Management (SSBM) Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy Journal of Economic Education and Entrepreneurship Studies
Nur Rahmah Sari
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Social Sciences Other

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Auditor Independence through the Lens of Islamic Values: A Phenomenological Approach Sari, Nur Rahmah; Juardi, Muhammad Sapril Sardi
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i3.9400

Abstract

Independence serves as a fundamental ethical pillar of the auditing profession, ensuring the credibility of financial statements and maintaining public trust. However, in practice, auditors frequently encounter professional, structural, and emotional pressures that challenge their commitment. This study aims to interpret the meaning of auditor independence, both internal and external, through the lens of Islamic values. Employing a transcendental phenomenological approach within an interpretive paradigm, data were obtained through in-depth interviews with four auditors representing various institutions, including two Public Accounting Firms, the Audit Board of Indonesia, and internal audit units within higher education institutions. The findings indicates that independence is perceived not merely as compliance with technical standards but as a form of self-restraint, trustworthiness (amanah), and spiritual awareness. Islamic values such as honesty, steadfastness (getteng), and accountability before God serves as moral safeguards against temptation and conflicts of interest. The study underscores that the meaning of independence is multidimensional, which are ethical, spiritual, and contextual, and highlights the need for a holistic approach to reinforcing professional ethics in auditing. These insights provides important implications for developing value-based auditor education curricula and institutional policies aimed at fostering sustainable professional integrity.
The Influence of Taxpayer Awareness, Tax Sanctions, and Tax Knowledge on Taxpayer Compliance, Moderation of Morals Indriani; Namla Elfa Syariati; Nur Rahmah Sari
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.49

Abstract

Taxes are the main source of state revenue which plays an important role in financing development and the provision of public services. However, the level of compliance of taxpayers, especially Micro, Small, and Medium Enterprises (MSMEs), is still a challenge in the tax system in Indonesia. This study aims to analyze the influence of tax paying awareness, tax sanctions, and tax knowledge on the compliance of MSME taxpayers with morals as a moderation variable. This study uses a quantitative approach with a survey method. The research population is MSME taxpayers registered at KPP Pratama Bulukumba. Sampling was carried out using non-probability sampling techniques. Data were collected through a questionnaire on a Likert scale and analyzed using Moderated Regression Analysis (MRA).The results of the study show that tax paying awareness, tax sanctions, and tax knowledge have a positive effect on taxpayer compliance. In addition, morals have been proven to strengthen the influence of tax payment awareness on taxpayer compliance, but do not moderate the influence of tax sanctions and tax knowledge on compliance. These findings suggest that moral factors play a selective role in shaping tax compliance, particularly when interacting with awareness-based internal factors. Theoretically, this study expands the application of the Theory of Planned Behavior by integrating moral values (morals) as a moderation variable in the context of taxation. Practically, the results of this study imply that efforts to improve tax compliance not only need to emphasize the enforcement of sanctions and increase tax knowledge, but also the strengthening of taxpayers' awareness and moral values to encourage voluntary and sustainable compliance.
The Influence of Understanding Tax Regulations, Quality of Fiscal Services, Tax Law Enforcement on Taxpayer Compliance Behavior Moderated Taxpayer Awareness Nurkhaerun Nisa; Sumarlin; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.31

Abstract

Tax is the main source of state revenue that plays a crucial role in supporting national development; however, individual taxpayer compliance remains a challenge in Indonesia. This study aims to examine the effect of understanding tax regulations, quality of fiscal services, and tax law enforcement on taxpayer compliance behavior, with taxpayer awareness as a moderating variable. This research employed a quantitative approach using a survey method. The population consisted of individual taxpayers registered at the Tax Counseling and Consultation Office (KP2KP) Pinrang, with 102 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that understanding tax regulations, quality of fiscal services, and tax law enforcement have a positive and significant effect on taxpayer compliance behavior. Furthermore, taxpayer awareness is proven to strengthen the influence of these variables on taxpayer compliance. These findings suggest that improving tax compliance requires not only effective regulations and law enforcement but also increased taxpayer awareness. This study contributes to the literature on tax compliance behavior and provides practical implications for policymakers in designing strategies to enhance sustainable taxpayer compliance.
The Effect of Capital Intensity and Accounting Conservatism on Tax Avoidance with Company Size as a Moderating Variable Yusril; Lince Bulutoding; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.33

Abstract

Tax avoidance remains a critical issue for companies, including state-owned enterprises (SOEs), as taxes are perceived as a burden that reduces profitability. This study aims to examine the effect of capital intensity and accounting conservatism on tax avoidance, as well as to analyze the moderating role of company size in SOEs listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Using a quantitative approach, this study analyzes secondary data obtained from audited annual financial statements, with 48 firm-year observations selected through purposive sampling. Multiple linear regression and Moderated Regression Analysis (MRA) were employed to test the hypotheses. The results indicate that capital intensity has a negative and significant effect on tax avoidance, while accounting conservatism does not have a significant effect. Furthermore, company size significantly moderates the relationship between capital intensity and tax avoidance as well as between accounting conservatism and tax avoidance. These findings highlight the importance of asset structure and firm scale in shaping tax avoidance behavior and imply the need for stronger oversight and improved transparency in corporate tax management.
The Effect of Money Ethics and Machiavellianism on Tax Compliance With the Moderating Role of Religiosity Sasmita; Lince Bulutoding; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.129

Abstract

This study aims to analyze the influence of money ethics and machiavellianism on tax compliance, with religiosity as a moderating variable, among individual taxpayers at the Makassar Selatan Primary Tax Office. A quantitative approach was employed using primary data collected through questionnaires and analyzed with multiple linear regression and Moderating Regression Analysis (MRA). The results indicate that money ethics and machiavellianism have a negative effect on tax compliance, while religiosity does not moderate the relationship. The novelty of this study lies in integrating psychological aspects of money ethics and machiavellianism, which have rarely been examined together, thereby offering a new perspective on understanding individual tax compliance behavior in Indonesia.
Auditor Independence through the Lens of Islamic Values: A Phenomenological Approach Sari, Nur Rahmah; Juardi, Muhammad Sapril Sardi
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Independence serves as a fundamental ethical pillar of the auditing profession, ensuring the credibility of financial statements and maintaining public trust. However, in practice, auditors frequently encounter professional, structural, and emotional pressures that challenge their commitment. This study aims to interpret the meaning of auditor independence, both internal and external, through the lens of Islamic values. Employing a transcendental phenomenological approach within an interpretive paradigm, data were obtained through in-depth interviews with four auditors representing various institutions, including two Public Accounting Firms, the Audit Board of Indonesia, and internal audit units within higher education institutions. The findings indicates that independence is perceived not merely as compliance with technical standards but as a form of self-restraint, trustworthiness, and spiritual awareness. Islamic values such as honesty, steadfastness, and accountability before God serves as moral safeguards against temptation and conflicts of interest. The study underscores that the meaning of independence is multidimensional, which are ethical, spiritual, and contextual, and highlights the need for a holistic approach to reinforcing professional ethics in auditing. These insights provides important implications for developing value-based auditor education curricula and institutional policies aimed at fostering sustainable professional integrity.
Co-Authors ahmad habibi Aminuyati Andi Nurul Izmi Amalia Andi Wawo Anwar, Puspita Hardianti Della Fadhilatunisa Faradilla Salviayu Hasnur Farild, Miftha Fifi Juliastuti Syarif Iffah, Nur Indriani Indriani Ismail, Muhammad Fahreza Iwang, Baso Jamaluddin Majid Jannah, Raodahtul Jayawarsa, A.A. Ketut Kadir, Nur An'nizar Lince Bulutoding Lutfi, Mufti M. Miftach Fakhri Masrawati, Masrawati Memen Suwandi Memen Suwandi Muhammad Darwis M Muhammad Sapril Sardi Juardi Munawwarah, Besse Husna Namla Elfa Syariati Namla Elfa Syariati Nur An'nizar Kadir Nurkhaerun Nisa Nurkhaerun Nisa P, Suhartono Puspita Hardianti Anwar Puspita Hardianti Anwar Raodahtul Jannah Raodatul Jannah RM, Alqibran Syah Roby Aditiya Roby Aditiya Rosidah Saifullah, Fu’ad Sasmita Sasmita Sirajuddin Sirajuddin Suhartono Suhartono Sumarlin Sumarlin Sumarlin Suwandi, Memen Syahrullah Asyari Syariati, Namla Elfa Yuanita B Yusril Zainal, Ghaliah Jalwaa Insyrah